FABPP 19.3 TONSON

Hello Sir, In the BPP 19.3 Tonson , Question : Do each of these items belong in the profit or loss account as at 31 October 20X6 ? I had confusion about the question Consider the following items which is an extract of the question : Administrative Expenses Inventory at 1 november 20X5 Returns Inward Irrecoverable debts Loan Note Interest I had put the answer that all the of them appear in P/L account But in the BPP answers , all except Opening Inventory are included in P/L account I thought that maybe this is because Opening Inventory forms part of Cost of Goods sold but then This would have to be applied on Irrecoverable debts which forms part of Administrative Expenses and Loan Note Interest as well which forms part of Finance Costs but it says that Loan Note Interest and the irrecoverable debts are included and inventory not. Can Someone Please Explain this to me ? Where did i go wrong ? Thank you very much